会计信息失真及防治措施

近年来，企业存在大量会计信息失真现象，具体表现为原始凭证失真、会计核算失真、会计报表失真等。究其原因，涉及到会计行为主体、会计监督、会计环境等诸多方面。应从规范会计信息的过程、加强会计法制化建设、提高会计人员素质、健全会计信息的监督体系等方面入手，防范与治理会计信息失真，以适应社会主义市场经济对会计工作的新要求。

Accounting Information Distortion and its Prevention Measures

In these years, there exist many accounting information distortion in enterprises, which behaves original credence distortion, business accounting distortion, accounting report forms distortion etc. The reasons of accounting information distortion come down to accounting action main body, accounting supervision and accounting environment etc. To keep away accounting information distortion, the creating process of accounting information should be standard, accounting legal system building should be strengthened, accountant diathesis should be improved and accounting information supervise system should be healthy to adapt the new request of social democracy economic on accounting.